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10. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense

For the years ended December 31, 2017, 2016 and 2015, we recognized income tax expense comprised of the following (in thousands):

		December 31,
		2017				2016				2015
Federal current tax		$	871			$	88			$	237
State current tax			4,906				914				1,705
Other current tax			23				28				28
Federal deferred tax			21,389				2,539				3,625
State deferred tax			(2,879	)			863				412
Income tax expense (benefit)		$	24,310			$	4,432			$	6,007

Schedule of reconciliation of income tax expense

		Years Ended December 31,
		2017								2016								2015
Federal tax		$	8,971				34.00	%		$	4,229				34.00	%		$	4,979				34.00	%
State franchise tax, net of federal benefit			1,799				6.82	%			224				1.80	%			1,245				8.50	%
Other Non deductible expenses			91				0.35	%			(11	)			-0.09	%			(1	)			-0.01	%
Changes in valuation allowance			(1,045	)			-3.96	%			585				4.70	%			(2,536	)			-17.32	%
Tax Cuts and Jobs Act			13,527				51.27	%			–				0.00	%			–				0.00	%
Deferred true-ups and other			(194	)			-0.74	%			(3,142	)			-25.25	%			1,964				13.41	%
Other reconciling items			1,161				4.39	%			2,547				20.47	%			356				2.43	%
Income tax expense (benefit)		$	24,310				92.13	%		$	4,432				35.64	%		$	6,007				41.02	%

Schedule of deferred tax assets and liabilities

Our deferred tax assets and liabilities comprise the following (in thousands):

		December 31,
Deferred tax assets:		2017				2016
Net operating losses		$	47,212			$	84,509
Accrued expenses			3,242				4,400
Straight-Line rent adjustment			7,749				10,750
Unfavorable contract liability			1,288				2,114
Equity compensation			871				950
Allowance for doubtful accounts			8,720				6,033
Other			2,504				1,357
Valuation allowance			(4,049	)			(4,428	)
Total Deferred Tax Assets		$	67,537			$	105,685
Deferred tax liabilities:
Property and equipment			(373	)			(6,994	)
Goodwill			(17,568	)			(23,350	)
Intangibles			(7,839	)			(12,066	)
Non accrual experience method reserve			(2,778	)			(8,483	)
Other			(8,127	)			(4,436	)
Total Deferred Tax Liabilities		$	(36,685	)		$	(55,329	)
Net Deferred Tax Asset		$	30,852			$	50,356

Schedule of unrecognized tax benefits

A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended as follows (in thousands):

		December 31,
		2017				2016				2015
Balance at beginning of year		$	3,861			$	94			$	3,761
Increases (Decreases) related to prior year tax positions			1				3,861				(3,667	)
Expiration of the statute of limitations for the assessment of taxes			–				(94	)			–
Increase (Decreases) related to change in rate			(247	)			–				–
Balance at end of year		$	3,615			$	3,861			$	94

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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